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                    [Title] => Goodbye ghost receipts
                    [Summary] => 
Halloween is approaching and soon those horror movies which caused us nightmare-filled nights will again be played on the airwaves.

                    [DatePublished] => 2015-10-26 10:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 
                    [AuthorName] => 
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
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                    [ArticleID] => 1507852
                    [Title] => Customer info needed in VAT receipts, says BIR
                    [Summary] => 
The Bureau of Internal Revenue said yesterday receipts for value-added tax transactions should carry the name of the customer, address, and taxpayer identification number.

                    [DatePublished] => 2015-10-06 10:00:00
                    [ColumnID] => 0
                    [Focus] => 0
                    [AuthorID] => 1438879
                    [AuthorName] => Kathleen A. Martin
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => http://media.philstar.com/images/the-philippine-star/headlines/20140304/bir-commissioner-henares.jpg
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                    [ArticleID] => 953363
                    [Title] => Old receipts, invoices valid only up to Aug. 30 – BIR
                    [Summary] => 
The Bureau of Internal Revenue (BIR) has extended the deadline for private businesses to issue new receipts and invoices.

                    [DatePublished] => 2013-06-13 00:00:00
                    [ColumnID] => 0
                    [Focus] => 0
                    [AuthorID] => 1804021
                    [AuthorName] => Zinnia B. Dela Peña
                    [SectionName] => Metro
                    [SectionUrl] => metro
                    [URL] => 
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                    [Title] => New OR reqm’t will proceed as planned – BIR
                    [Summary] => 
The new regulations requiring all business  establishments to print new official receipts, invoices and other business documents  will proceed as scheduled on July 1, 2013, the Bureau of Internal Revenue (BIR) said yesterday.

                    [DatePublished] => 2013-06-07 00:00:00
                    [ColumnID] => 0
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                    [AuthorName] => Zinnia B. Dela Peña
                    [SectionName] => Business
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                    [ArticleID] => 928428
                    [Title] => ATP made easy….. or is it?
                    [Summary] => 
Have you nearly used up or issued all your receipts/invoices and are now planning to get new sets?

                    [DatePublished] => 2013-04-09 00:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 1340082
                    [AuthorName] => Glenn Raymond O. Paradela
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
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                    [ArticleID] => 914808
                    [Title] => So you may know
                    [Summary] => 
In the first of this series on the “bonuses and cash gifts” given by Senator Juan Ponce Enrile to the senators, the gift, in terms of its being described as “additional funds for Maintenance and Other Operating Expenses (MOOE)” was discussed and deemed legal.

                    [DatePublished] => 2013-03-02 00:00:00
                    [ColumnID] => 136115
                    [Focus] => 0
                    [AuthorID] => 1305837
                    [AuthorName] => Emmanuel M. Dalman
                    [SectionName] => Opinion
                    [SectionUrl] => opinion
                    [URL] => 
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                    [ArticleID] => 702894
                    [Title] => Is it collection or correction (part 2)
                    [Summary] => 
Last June 23, I received an interesting collection problem from one of my column readers.
                    [DatePublished] => 2011-07-06 00:00:00
                    [ColumnID] => 133814
                    [Focus] => 0
                    [AuthorID] => 1288710
                    [AuthorName] => Ed F. Limtingco
                    [SectionName] => Freeman Cebu Business
                    [SectionUrl] => cebu-business
                    [URL] => 
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                    [ArticleID] => 56067
                    [Title] => Uncharacteristic silence
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                    [DatePublished] => 2008-04-15 00:00:00
                    [ColumnID] => 133340
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                    [AuthorID] => 1804883
                    [AuthorName] => Jose C. Sison
                    [SectionName] => Opinion
                    [SectionUrl] => opinion
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                    [ArticleID] => 234255
                    [Title] => Secondary evidence
                    [Summary] => When can a secondary evidence or a copy of the original document be admitted to prove the contents of the original? This is the question resolved in the case of a leading credit card company (CMC).


CMC operates a credit card system through which it extends credit accommodation to its cardholders for the purchase of goods and services from its member-establishments. Among its cardholders is Teddy who was issued Mastercard No. 5423-3920-4457-7009  upon  his application on  Dec. 14, 1990.


                    [DatePublished] => 2004-01-07 00:00:00
                    [ColumnID] => 133340
                    [Focus] => 0
                    [AuthorID] => 1804883
                    [AuthorName] => Jose C. Sison
                    [SectionName] => Opinion
                    [SectionUrl] => opinion
                    [URL] => 
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INVOICES

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                    [ArticleID] => 1515118
                    [Title] => Goodbye ghost receipts
                    [Summary] => 
Halloween is approaching and soon those horror movies which caused us nightmare-filled nights will again be played on the airwaves.

                    [DatePublished] => 2015-10-26 10:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 
                    [AuthorName] => 
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
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                    [Title] => Customer info needed in VAT receipts, says BIR
                    [Summary] => 
The Bureau of Internal Revenue said yesterday receipts for value-added tax transactions should carry the name of the customer, address, and taxpayer identification number.

                    [DatePublished] => 2015-10-06 10:00:00
                    [ColumnID] => 0
                    [Focus] => 0
                    [AuthorID] => 1438879
                    [AuthorName] => Kathleen A. Martin
                    [SectionName] => Business
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                    [URL] => http://media.philstar.com/images/the-philippine-star/headlines/20140304/bir-commissioner-henares.jpg
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                    [ArticleID] => 953363
                    [Title] => Old receipts, invoices valid only up to Aug. 30 – BIR
                    [Summary] => 
The Bureau of Internal Revenue (BIR) has extended the deadline for private businesses to issue new receipts and invoices.

                    [DatePublished] => 2013-06-13 00:00:00
                    [ColumnID] => 0
                    [Focus] => 0
                    [AuthorID] => 1804021
                    [AuthorName] => Zinnia B. Dela Peña
                    [SectionName] => Metro
                    [SectionUrl] => metro
                    [URL] => 
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                    [Title] => New OR reqm’t will proceed as planned – BIR
                    [Summary] => 
The new regulations requiring all business  establishments to print new official receipts, invoices and other business documents  will proceed as scheduled on July 1, 2013, the Bureau of Internal Revenue (BIR) said yesterday.

                    [DatePublished] => 2013-06-07 00:00:00
                    [ColumnID] => 0
                    [Focus] => 0
                    [AuthorID] => 1804021
                    [AuthorName] => Zinnia B. Dela Peña
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

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                    [ArticleID] => 928428
                    [Title] => ATP made easy….. or is it?
                    [Summary] => 
Have you nearly used up or issued all your receipts/invoices and are now planning to get new sets?

                    [DatePublished] => 2013-04-09 00:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 1340082
                    [AuthorName] => Glenn Raymond O. Paradela
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

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                    [ArticleID] => 914808
                    [Title] => So you may know
                    [Summary] => 
In the first of this series on the “bonuses and cash gifts” given by Senator Juan Ponce Enrile to the senators, the gift, in terms of its being described as “additional funds for Maintenance and Other Operating Expenses (MOOE)” was discussed and deemed legal.

                    [DatePublished] => 2013-03-02 00:00:00
                    [ColumnID] => 136115
                    [Focus] => 0
                    [AuthorID] => 1305837
                    [AuthorName] => Emmanuel M. Dalman
                    [SectionName] => Opinion
                    [SectionUrl] => opinion
                    [URL] => 
                )

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                    [ArticleID] => 702894
                    [Title] => Is it collection or correction (part 2)
                    [Summary] => 
Last June 23, I received an interesting collection problem from one of my column readers.
                    [DatePublished] => 2011-07-06 00:00:00
                    [ColumnID] => 133814
                    [Focus] => 0
                    [AuthorID] => 1288710
                    [AuthorName] => Ed F. Limtingco
                    [SectionName] => Freeman Cebu Business
                    [SectionUrl] => cebu-business
                    [URL] => 
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                    [Title] => Uncharacteristic silence
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                    [DatePublished] => 2008-04-15 00:00:00
                    [ColumnID] => 133340
                    [Focus] => 0
                    [AuthorID] => 1804883
                    [AuthorName] => Jose C. Sison
                    [SectionName] => Opinion
                    [SectionUrl] => opinion
                    [URL] => 
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                    [ArticleID] => 234255
                    [Title] => Secondary evidence
                    [Summary] => When can a secondary evidence or a copy of the original document be admitted to prove the contents of the original? This is the question resolved in the case of a leading credit card company (CMC).


CMC operates a credit card system through which it extends credit accommodation to its cardholders for the purchase of goods and services from its member-establishments. Among its cardholders is Teddy who was issued Mastercard No. 5423-3920-4457-7009  upon  his application on  Dec. 14, 1990.


                    [DatePublished] => 2004-01-07 00:00:00
                    [ColumnID] => 133340
                    [Focus] => 0
                    [AuthorID] => 1804883
                    [AuthorName] => Jose C. Sison
                    [SectionName] => Opinion
                    [SectionUrl] => opinion
                    [URL] => 
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abtest

Goodbye ghost receipts

October 26, 2015 - 10:00am

Halloween is approaching and soon those horror movies which caused us nightmare-filled nights will again be played on the airwaves.

Business

Customer info needed in VAT receipts, says BIR

By Kathleen A. Martin | October 6, 2015 - 10:00am

The Bureau of Internal Revenue said yesterday receipts for value-added tax transactions should carry the name of the customer,...

Business

Old receipts, invoices valid only up to Aug. 30 – BIR

By Zinnia B. Dela Peña | June 13, 2013 - 12:00am

The Bureau of Internal Revenue (BIR) has extended the deadline for private businesses to issue new receipts and invoices.

Metro

New OR reqm’t will proceed as planned – BIR

By Zinnia B. Dela Peña | June 7, 2013 - 12:00am

The new regulations requiring all business  establishments to print new official receipts, invoices and other business documents  will proceed as scheduled on July 1, 2013, the Bureau of Internal Revenue...

Business

ATP made easy….. or is it?

By Glenn Raymond O. Paradela | April 9, 2013 - 12:00am

Have you nearly used up or issued all your receipts/invoices and are now planning to get new sets?

Business

So you may know

By UGNAYAN | By Emmanuel M. Dalman | March 2, 2013 - 12:00am

In the first of this series on the “bonuses and cash gifts” given by Senator Juan Ponce Enrile to the senators, the gift, in terms of its being described as “additional funds for Maintenance and...

Opinion

Is it collection or correction (part 2)

By Ed F. Limtingco | July 6, 2011 - 12:00am

Last June 23, I received an interesting collection problem from one of my column readers.

Freeman Cebu Business

Uncharacteristic silence

By A LAW EACH DAY (KEEPS TROUBLE AWAY) | By Jose C. Sison | April 15, 2008 - 12:00am

Opinion

Secondary evidence

By A LAW EACH DAY (KEEPS TROUBLE AWAY) | By Jose C. Sison | January 7, 2004 - 12:00am

When can a secondary evidence or a copy of the original document be admitted to prove the contents of the original? This is the question resolved in the case of a leading credit card company (CMC). CMC operates...

Opinion